BharatTaxGST

P.S.Simpson vs. The State Of Kerala

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WP(C)/24491/2018HC KeralaGSTCNR KLHC01056078201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU61 pages
For Respondent: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24316 of 2018 PETITIONER/S: M/S. ZEIT IMPEX (P) LTD DOOR NO.14/409 G 4,AL AMANA TOWER, OLEVANNA ROAD,KUNNATHUPALAM, KOZHIKODE, REPRESENTED BY ITS MANAGING DIRECTOR K.P.ABDUL NAZEER. BY ADVS. SRI.K.C.MOHANDAS SMT.O.A.NURIYA SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV RESPONDENT/S: 1 THE STATE TAX OFFICER FOURTH CIRCLE, S.G.S.T DEPARTMENT,NIRMAL ARCADE BUILDING, ERANHIPALAM,KOZHIKODE- 673 006. 2 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS, REPRESENTED BY ITS CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI- 110001. 4 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI- 110001. W.P.(C) No. 24316/2018 & Conn. Case -2- BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.R.HARISHANKAR SC CENTRAL BOARD OF EXCISE AMP CUSTOMS OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15076/2018, WP(C).19092/2018, WP(C).19095/2018, WP(C).19679/2018, WP(C).19894/2018, WP(C).19895/2018, WP(C).21128/2018, WP(C).21494/2018, WP(C).21495/2018, WP(C).22092/2018, WP(C).22893/2018, WP(C).23491/2018, WP(C).23492/2018, WP(C).23893/2018, WP(C).23895/2018, WP(C).24110/2018, WP(C).24120/2018, WP(C).24212/2018, WP(C).24491/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24316/2018 & Conn. Case -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 15076 of 2018 PETITIONER/S: M.PRABHAKARAN AGED 58 YEARS M/S. P.M.M ASSOCIATES, DOOR NO. 31/657,MARKET ROAD,PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER 1ST CIRCLE, PALAKKAD-678 001. 2 THE COMMISSIOENR STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. W.P.(C) No. 24316/2018 & Conn. Case -4- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21495/2018, WP(C).21494/2018, WP(C).19894/2018, WP(C).19895/2018, WP(C).19095/2018, WP(C).19092/2018, WP(C).22092/2018, WP(C).22893/2018, WP(C).23491/2018, WP(C).23492/2018, WP(C).23893/2018, WP(C).23895/2018, WP(C).24120/2018, WP(C).24110/2018, WP(C).19679/2018, WP(C).21128/2018, WP(C).24212/2018, WP(C).24491/2018, WP(C).24316/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24316/2018 & Conn. Case -5- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 19092 of 2018 PETITIONER/S: EKK & COMPANY XVII/353, MUNICIPAL BUILDING, AM ROAD, PERUMBAVOOR, ERNAKULAM DISTRICT, PIN- 683 542,REPRESENTED BY ITS MANAGING PARTNER SRI.SANJU MOHAMMED. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER(WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT,MATTANCHERY, PIN- 682 002. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM- 695 001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI- 110001. W.P.(C) No. 24316/2018 & Conn. Case -6- 4 THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, MUVATTUPUZHA- 686 661. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21495/2018, WP(C).21494/2018, WP(C).19894/2018, WP(C).19895/2018, WP(C).19095/2018, WP(C).22092/2018, WP(C).22893/2018, WP(C).23491/2018, WP(C).23492/2018, WP(C).23893/2018, WP(C).23895/2018, WP(C).24120/2018, WP(C).24110/2018, WP(C).15076/2018, WP(C).19679/2018, WP(C).21128/2018, WP(C).24212/2018, WP(C).24491/2018, WP(C).24316/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24316/2018 & Conn. Case -7- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 19095 of 2018 PETITIONER/S: AJITH K. MARTHANDAN AGED 51 YEARS PROPRIETOR, POORNIMA AGENCIES, T.C 38/2675, PUMPING STATION ROAD, ARYASALA, CHALAI P.O, THIRUVANANTHAPURAM,PIN: 695 023. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 STATE TAX OFFICER, THIRUVANANTHAPURAM 1ST CIRCLE, SGST DEPARTMENT, TAX TOWERS,KARAMANA, THIRUVANANTHAPURAM, PIN: 695 002. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM - 695 001. W.P.(C) No. 24316/2018 & Conn. Case -8- 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21495/2018, WP(C).21494/2018, WP(C).19894/2018, WP(C).19895/2018, WP(C).19092/2018, WP(C).22092/2018, WP(C).22893/2018, WP(C).23491/2018, WP(C).23492/2018, WP(C).23893/2018, WP(C).23895/2018, WP(C).24120/2018, WP(C).24110/2018, WP(C).15076/2018, WP(C).19679/2018, WP(C).21128/2018, WP(C).24212/2018, WP(C).24491/2018, WP(C).24316/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24316/2018 & Conn. Case -9- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 19679 of 2018 PETITIONER/S: SANTHA V. MENON AGED 70 YEARS M/S.KANCHANA FOOD PROCESS WORKS,DOOR NO.4/328,PONNARAMPALLAM,VADAVANNUR.P.O,PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST. COMMISSIONER - I STATE GOODS AND SERVICES TAX DEPARTMENT,SPECIAL CIRCLE,PALAKKAD-678001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695001. W.P.(C) No. 24316/2018 & Conn. Case -10- ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21495/2018, WP(C).21494/2018, WP(C).19894/2018, WP(C).19895/2018, WP(C).19095/2018, WP(C).19092/2018, WP(C).22092/2018, WP(C).22893/2018, WP(C).23491/2018, WP(C).23492/2018, WP(C).23893/2018, WP(C).23895/2018, WP(C).24120/2018, WP(C).24110/2018, WP(C).15076/2018, WP(C).21128/2018, WP(C).24212/2018, WP(C).24491/2018, WP(C).24316/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24316/2018 & Conn. Case -11- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 19894 of 2018 PETITIONER/S: MYMOON ALUMINIUM ROLLING MILL KINFRA SMALL INDSUTRIAL PARK,PLOT NO.8 & 9, ST.XAVIERS COLLEGE P.O.,THUMPA, THIRUVANANTHAPURAM - 695 586,REPRESENTED BY ITS PROPRIETRESS RAHANA ANAS. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT,3RD CIRCLE, TAX TOWERS, KILLIPPALAM,THIRUVANANTHAPURAM - 695 002. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK,NEW DELHI - 110 001. W.P.(C) No. 24316/2018 & Conn. Case -12- ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21495/2018, WP(C).21494/2018, WP(C).19895/2018, WP(C).19095/2018, WP(C).19092/2018, WP(C).22092/2018, WP(C).22893/2018, WP(C).23491/2018, WP(C).23492/2018, WP(C).23893/2018, WP(C).23895/2018, WP(C).24120/2018, WP(C).24110/2018, WP(C).15076/2018, WP(C).19679/2018, WP(C).21128/2018, WP(C).24212/2018, WP(C).24491/2018, WP(C).24316/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24316/2018 & Conn. Case -13- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 19895 of 2018 PETITIONER/S: REEPHEL J.POOVATHUKARAN AGED 50 YEARS PROPRIETOR M/S. POPULAR TRADERS, VARAKKARA, THRISSUR. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE ASST. COMMISSIONER (ASSMT) II STATE GOODS AND SERVICES DEPARTMENT,SPECIAL CIRCLE, THRISSUR - 680 004. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. W.P.(C) No. 24316/2018 & Conn. Case -14- 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21495/2018, WP(C).21494/2018, WP(C).19894/2018, WP(C).19095/2018, WP(C).19092/2018, WP(C).22092/2018, WP(C).22893/2018, WP(C).23491/2018, WP(C).23492/2018, WP(C).23893/2018, WP(C).23895/2018, WP(C).24120/2018, WP(C).24110/2018, WP(C).15076/2018, WP(C).19679/2018, WP(C).21128/2018, WP(C).24212/2018, WP(C).24491/2018, WP(C).24316/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24316/2018 & Conn. Case -15- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21128 of 2018 PETITIONER/S: INDIRA S AGED 56 YEARS PROPRIETRIX, M/S.SMART SOLAR HOMES, KP-1/494, KP-1/144C (OLD),KOTTAMUGAL, NALANCHIRA,THIRUVANANTHAPURAM- 695 015. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT,FIRST CIRCLE, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. W.P.(C) No. 24316/2018 & Conn. Case -16- 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21495/2018, WP(C).21494/2018, WP(C).19894/2018, WP(C).19895/2018, WP(C).19095/2018, WP(C).19092/2018, WP(C).22092/2018, WP(C).22893/2018, WP(C).23491/2018, WP(C).23492/2018, WP(C).23893/2018, WP(C).23895/2018, WP(C).24120/2018, WP(C).24110/2018, WP(C).15076/2018, WP(C).19679/2018, WP(C).24212/2018, WP(C).24491/2018, WP(C).24316/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24316/2018 & Conn. Case -17- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21494 of 2018 PETITIONER/S: GIRIJA UNNITHAN AGED 62 YEARS,W/O.(LATE)SASIDHARAN UNNITHAN,PROPRIETOR, M/S.A & V TIMBER, KANNANCODE,ADOOR, PATHANAMTHITTA-691 523 BY ADVS. SRI.ASWIN GOPAKUMAR SMT.DEEPTI SUSAN GEORGE SMT.HEBA SARA ABRAHAM SMT.KALA G.NAMBIAR SRI.ANWIN GOPAKUMAR SRI.ARJUN SANTHOSH SRI.K.AMAL NATH NAIK SRI.NIRANJAN SUDHIR SRI.RENOY VINCENT RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 W.P.(C) No. 24316/2018 & Conn. Case -18- 2 THE STATE TAX OFFICER SQUAD NO.1, STATE GOODS AND SERVICES DEPARTMENT,PATHANAMTHITTA, KERALA-689 645 3 THE DEPUTY TAHSILDAR ADOOR TALUK, PATHANAMTHITTA-691 523 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21495/2018, WP(C).19894/2018, WP(C).19895/2018, WP(C).19095/2018, WP(C).19092/2018, WP(C).22092/2018, WP(C).22893/2018, WP(C).23491/2018, WP(C).23492/2018, WP(C).23893/2018, WP(C).23895/2018, WP(C).24120/2018, WP(C).24110/2018, WP(C).15076/2018, WP(C).19679/2018, WP(C).21128/2018, WP(C).24212/2018, WP(C).24491/2018, WP(C).24316/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24316/2018 & Conn. Case -19- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21495 of 2018 PETITIONER/S: P.ABUBACKER AGED 66 YEARS,S/O. P.KUNHAPPU, PROPRIETOR, SHIJI GLASS PALACE, NO.23/500, TB ROAD, OTTAPALAM, PALAKKAD. BY ADV. SRI.JACOB SEBASTIAN RESPONDENT/S: 1 STATE OF KERALA BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM - 695 001. 2 THE STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER, OTTAPALAM 679 101. 3 THE COMMISSIONER STATE GOOD AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001. W.P.(C) No. 24316/2018 & Conn. Case -20- BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21494/2018, WP(C).19894/2018, WP(C).19895/2018, WP(C).19095/2018, WP(C).19092/2018, WP(C).22092/2018, WP(C).22893/2018, WP(C).23491/2018, WP(C).23492/2018, WP(C).23893/2018, WP(C).23895/2018, WP(C).24120/2018, WP(C).24110/2018, WP(C).15076/2018, WP(C).19679/2018, WP(C).21128/2018, WP(C).24212/2018, WP(C).24491/2018, WP(C).24316/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24316/2018 & Conn. Case -21- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22092 of 2018 PETITIONER/S: M/S.LAKSHMI HOTELS & RESORTS KUMARAKOM, KOTTAYAM REPRESENTED BY ITS MANAGING PARTNER V.B SASIDHARAN. BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV RESPONDENT/S: 1 THE STATE TAX OFFICER, S.G.S.T. DEPARTMENT FIRST CIRCLE, TAX COMPLEX, KOTTAYAM - 686 001. 2 STATE TAX OFFICERINTELLIGENCE SQUAD NO. 1 S.G S.T DEPARTMENT, PUBLIC LIBRARY BUILDING,SASTHRI ROAD, KOTTAYAM - 686 001. 3 THE ASSISTANT COMMISSIONER OF STATE TAXES S.G S.T DEPARTMENT,CIVIL STATION, KOTTAYAM - 686 002. 4 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM - 695 002. W.P.(C) No. 24316/2018 & Conn. Case -22- ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21495/2018, WP(C).21494/2018, WP(C).19894/2018, WP(C).19895/2018, WP(C).19095/2018, WP(C).19092/2018, WP(C).22893/2018, WP(C).23491/2018, WP(C).23492/2018, WP(C).23893/2018, WP(C).23895/2018, WP(C).24120/2018, WP(C).24110/2018, WP(C).15076/2018, WP(C).19679/2018, WP(C).21128/2018, WP(C).24212/2018, WP(C).24491/2018, WP(C).24316/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24316/2018 & Conn. Case -23- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22893 of 2018 PETITIONER/S: M/S.INDEX METALS AND POLYMERS MADHAVAKRISHNA BUILDING, REPUBLIC ROAD, NORTH PARAVUR, ERNAKULAM, PIN - 683513, REPRESENTED BY IT'S MANAGING PARTNER, JOHN PAUL NAIDAL. BY ADV. SMT.M.K.HAJARA RESPONDENT/S: 1 THE INTELLIGENCE OFFICER SQUAD NO.III, (COMMERCIAL TAXES), S.G.S.T. DEPARTMENT, ERNAKULAM - 686015. 2 THE STATE TAX OFFICER S.G.S.T. DEPARTMENT, NORTH PARAVUR, ERNAKULAM - 683513. 3 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695002. 4 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695002. W.P.(C) No. 24316/2018 & Conn. Case -24- 5 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110001. 6 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21495/2018, WP(C).21494/2018, WP(C).19894/2018, WP(C).19895/2018, WP(C).19095/2018, WP(C).19092/2018, WP(C).22092/2018, WP(C).23491/2018, WP(C).23492/2018, WP(C).23893/2018, WP(C).23895/2018, WP(C).24120/2018, WP(C).24110/2018, WP(C).15076/2018, WP(C).19679/2018, WP(C).21128/2018, WP(C).24212/2018, WP(C).24491/2018, WP(C).24316/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24316/2018 & Conn. Case -25- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23491 of 2018 PETITIONER/S: SHAN PROPRIETOR, APPLE LADIES BOUTIQUE,H & J MALL, KARUNAGAPPALLY, KOLLAM DISTRICT, PIN-690 518. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE STATE TAX OFFICER, KOLLAM SGST DEPARTMENT, KARUNAGAPPALLY, KOLLAM DISTRICT, PIN-690 518. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. W.P.(C) No. 24316/2018 & Conn. Case -26- BY ADVS. SRI.TULASI PANICKER, CGC ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21495/2018, WP(C).21494/2018, WP(C).19894/2018, WP(C).19895/2018, WP(C).19095/2018, WP(C).19092/2018, WP(C).22092/2018, WP(C).22893/2018, WP(C).23492/2018, WP(C).23893/2018, WP(C).23895/2018, WP(C).24120/2018, WP(C).24110/2018, WP(C).15076/2018, WP(C).19679/2018, WP(C).21128/2018, WP(C).24212/2018, WP(C).24491/2018, WP(C).24316/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24316/2018 & Conn. Case -27- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23492 of 2018 PETITIONER/S: THAMPI K. PROPRIETOR, M/S.NEW RUBBER STORES,MELEPPURA VEEDU, POOYAPALLY, KOLLAM DISTRICT,PIN-691 537. BY ADV. SRI.BOBBY JOHN RESPONDENT/S: 1 THE COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA,THIRUVANANTHAPURAM, PIN-695 002. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 THE STATE TAX OFFICER SQUAD NO.IV STATE GOODS AND SERVICE TAX DEPARTMENT,KOLLAM AT PUNALUR, MINI CIVIL STATION,PUNALUR, KOLLAM DISTRICT, PIN-691 305. W.P.(C) No. 24316/2018 & Conn. Case -28- 4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT,FINANCE DEPARTMENT (REVENUE)CENTRAL SECRETARIAT, NEW DELHI- 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21495/2018, WP(C).21494/2018, WP(C).19894/2018, WP(C).19895/2018, WP(C).19095/2018, WP(C).19092/2018, WP(C).22092/2018, WP(C).22893/2018, WP(C).23491/2018, WP(C).23893/2018, WP(C).23895/2018, WP(C).24120/2018, WP(C).24110/2018, WP(C).15076/2018, WP(C).19679/2018, WP(C).21128/2018, WP(C).24212/2018, WP(C).24491/2018, WP(C).24316/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24316/2018 & Conn. Case -29- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23893 of 2018 PETITIONER/S: M/S. MONARCH ENGINEERS CC XVII/1737-B, MUNDAMVELLI P.O., COCHIN- 682507,REPRESENTED BY MANAGING PARTNER MRS.NEENA FERNANDEZ,CC/XVII/1737A, FERNANDEZ VILLA, P.T.JACOB ROAD,MUNDAMVELI P.O., COCHIN-682507. BY ADVS. SRI.SOJAN MATHEW SRI.K.N.KRISHNAN NAMBOOTHIRI SRI.V.C.CHARLY RESPONDENT/S: 1 THE COMMERCIAL TAX INSPECTOR COMMERCIAL TAX CHECK POST,WALAYAR-678 624. 2 THE INTELLIGENCE OFFICER SQUAD NO.III, THRISSUR-680 001. 3 DEPUTY COMMISSIONER APPEALS0 STATE GOODS AND SERVICES TAX, THRISSUR-680 001. W.P.(C) No. 24316/2018 & Conn. Case -30- 4 THE STATE OF KERALA REP. BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 5 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21495/2018, WP(C).21494/2018, WP(C).19894/2018, WP(C).19895/2018, WP(C).19095/2018, WP(C).19092/2018, WP(C).22092/2018, WP(C).22893/2018, WP(C).23491/2018, WP(C).23492/2018, WP(C).23895/2018, WP(C).24120/2018, WP(C).24110/2018, WP(C).15076/2018, WP(C).19679/2018, WP(C).21128/2018, WP(C).24212/2018, WP(C).24491/2018, WP(C).24316/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24316/2018 & Conn. Case -31- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23895 of 2018 PETITIONER/S: BABY MATHEW PROPRIETOR, M/S.SUVARNA JEWELLERY,KOTHAMANGALAM: 686 691. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT,REVENUE TOWER, KOTHAMANGALAM-686 691. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM -695 001. W.P.(C) No. 24316/2018 & Conn. Case -32- ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21495/2018, WP(C).21494/2018, WP(C).19894/2018, WP(C).19895/2018, WP(C).19095/2018, WP(C).19092/2018, WP(C).22092/2018, WP(C).22893/2018, WP(C).23491/2018, WP(C).23492/2018, WP(C).23893/2018, WP(C).24120/2018, WP(C).24110/2018, WP(C).15076/2018, WP(C).19679/2018, WP(C).21128/2018, WP(C).24212/2018, WP(C).24491/2018, WP(C).24316/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24316/2018 & Conn. Case -33- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24110 of 2018 PETITIONER/S: T.J.THOMAS AGED 64 YEARS PROPRIETOR, M/S PERUMALIL TRADING COMPANY, 9/960 PERUMAL BUILDING, CHANDRANAGAR, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST. COMMISSIONER OF STATE TAX SPECIAL CIRCLE, KERALA GOODS & SERVICES TAX DEPARTMENT, PALAKKAD- 678 001 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM- 695 001 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM- 695 001 W.P.(C) No. 24316/2018 & Conn. Case -34- ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21495/2018, WP(C).21494/2018, WP(C).19894/2018, WP(C).19895/2018, WP(C).19095/2018, WP(C).19092/2018, WP(C).22092/2018, WP(C).22893/2018, WP(C).23491/2018, WP(C).23492/2018, WP(C).23893/2018, WP(C).23895/2018, WP(C).24120/2018, WP(C).15076/2018, WP(C).19679/2018, WP(C).21128/2018, WP(C).24212/2018, WP(C).24491/2018, WP(C).24316/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24316/2018 & Conn. Case -35- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24120 of 2018 PETITIONER/S: M/S. MARK BUILDERS & DEVELOPERS WARIS TOWER, THAVAKKARA, KANNUR,REPRESENTED BY ITS MANAGING PARTNER. BY ADV. SRI.RAJESH NAMBIAR RESPONDENT/S: 1 STATE TAX OFFICER(WC) KANNUR, PIN-670 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., W.P.(C) No. 24316/2018 & Conn. Case -36- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21495/2018, WP(C).21494/2018, WP(C).19894/2018, WP(C).19895/2018, WP(C).19095/2018, WP(C).19092/2018, WP(C).22092/2018, WP(C).22893/2018, WP(C).23491/2018, WP(C).23492/2018, WP(C).23893/2018, WP(C).23895/2018, WP(C).24110/2018, WP(C).15076/2018, WP(C).19679/2018, WP(C).21128/2018, WP(C).24212/2018, WP(C).24491/2018, WP(C).24316/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24316/2018 & Conn. Case -37- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24212 of 2018 PETITIONER/S: M/S. NOOR ELECTRICALS & SANITARIES NOOR PLAZA, OTTUPARA, WADAKKANCHERRY REPRESENTED BY ITS MANAGING PARTNER MUHAMMED. P.P. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR) RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, WADAKKANCHERRY - 680 582. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA.P.O, THIRUVANANTHAPURAM - 695 002. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. W.P.(C) No. 24316/2018 & Conn. Case -38- 4 THE CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. BY ADVS. SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21495/2018, WP(C).21494/2018, WP(C).19894/2018, WP(C).19895/2018, WP(C).19095/2018, WP(C).19092/2018, WP(C).22092/2018, WP(C).22893/2018, WP(C).23491/2018, WP(C).23492/2018, WP(C).23893/2018, WP(C).23895/2018, WP(C).24120/2018, WP(C).24110/2018, WP(C).15076/2018, WP(C).19679/2018, WP(C).21128/2018, WP(C).24491/2018, WP(C).24316/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24316/2018 & Conn. Case -39- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24491 of 2018 PETITIONER/S: P.S.SIMPSON AGED 58 YEARS, SON OF P.I.SIMON,M/S.SUBIX ELECTRICALS, MARKET ROAD,PALAKKAD-678 014. BY ADVS. SRI.V.A.MUHAMMED SMT.P.A.JENZIA RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES),GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT,TAX TOWERS, KILLIPALAM, P.O.KARAMANA,THIRUVANANTHAPURAM-695002. 3 THE ASSISTANT COMMISSIONER OF STATE GST SPECIAL CIRCLE, STATE GST DEPARTMENT,PALAKKAD-678 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., W.P.(C) No. 24316/2018 & Conn. Case -40- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21495/2018, WP(C).21494/2018, WP(C).19894/2018, WP(C).19895/2018, WP(C).19095/2018, WP(C).19092/2018, WP(C).22092/2018, WP(C).22893/2018, WP(C).23491/2018, WP(C).23492/2018, WP(C).23893/2018, WP(C).23895/2018, WP(C).24120/2018, WP(C).24110/2018, WP(C).15076/2018, WP(C).19679/2018, WP(C).21128/2018, WP(C).24212/2018, WP(C).24316/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 24316/2018 & Conn. Case -41-

J U D G M E N T [ WP(C) 24316/2018 ,WP(C).15076/2018 ,WP(C).19092/2018 ,WP(C).19095/2018 ,WP(C).19679/2018 ,WP(C).19894/2018 ,WP(C).19895/2018 ,WP(C).21128/2018 ,WP(C).21494/2018 ,WP(C).21495/2018 ,WP(C).22092/2018 ,WP(C).22893/2018 ,WP(C).23491/2018 ,WP(C).23492/2018 ,WP(C).23893/2018 ,WP(C).23895/2018 ,WP(C).24110/2018 ,WP(C).24120/2018 ,WP(C).24212/2018 ,WP(C).24491/2018 ] In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken.

2.

All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P. (C) No.11335 of 2018 and connected cases. I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above. DAMA SESHADRI NAIDU JUDGE JJJ

W.P.(C) No. 24316/2018 & Conn. Case -42- APPENDIX OF WP(C) 24316/2018 PETITIONER'S/S EXHIBITS: EXT P1 AOF THE SHOW CAUSE NOTICE ISSUED U/S.25(1) OF THE KVAT ACT FOR 2014-15 DATED 09/06/2017. EXT P2 AOF THE REPLY FILED AGAINST EXT P1 DATED 31/08/2017. EXT P3 AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2014-15 DATED 29/12/2017. W.P.(C) No. 24316/2018 & Conn. Case -43- APPENDIX OF WP(C) 15076/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P2 COPY OF ORDER IN WP(C) NO.11335/2018 OF THIS HON'BLE COURT.

W.P.(C) No. 24316/2018 & Conn. Case -44- APPENDIX OF WP(C) 19092/2018 PETITIONER'S/S EXHIBITS: EXT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2015-2016. EXT P2 COPY OF ASSESSMENT ORDER DATED 31/01/18 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-2016. EXT P3 COPY OF NOTICE DATED 24/05/18 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-2016. EXT P4 COPY OF INTERIM ORDER DATED 13/04/18 ISSUED BY THIS HONOURABLE COURT IN WP(C) NO.13552 OF 2018. EXT P5 COPY OF R.R. NOTICE DATED 10/04/18 ISSUED BY THE 4TH RESPONDENT.

W.P.(C) No. 24316/2018 & Conn. Case -45- APPENDIX OF WP(C) 19095/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2012-13. EXHIBIT P2 COPY OF ORDER DATED 24-04-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2012-13. EXHIBIT P2(A) COPY OF ORDER DATED 26-04-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 67(1) FOR THE YEAR 2016-17. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018. W.P.(C) No. 24316/2018 & Conn. Case -46- APPENDIX OF WP(C) 19679/2018 PETITIONER'S/S EXHIBITS: EXT. P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXT.P2 COPY OF ORDER IN W.P.(C)NO.11335/18 OF THIS HON'BLE COURT.

W.P.(C) No. 24316/2018 & Conn. Case -47- APPENDIX OF WP(C) 19894/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF ANNUAL RETURN FOR THE YEAR 2012-13. EXHIBIT P1(A). COPY OF ANNUAL RETURN FOR THE YEAR 2013-14. EXHIBIT P1(B). COPY OF ANNUAL RETURN FOR THE YEAR 2016-17. EXHIBIT P2. COPY OF NOTICE DATED 16.05.2018 ISSUED BY THE 1ST RESPONDENT U/S.25 FOR THE YEAR 2012-13. EXHIBIT P2(A). COPY OF NOTICE DATED 16.05.2018 ISSUED BY THE 1ST RESPONDENT U/S.25 FOR THE YEAR 2013-14. EXHIBIT P2(B). COPY OF NOTICE DATED 16.05.2018 ISSUED BY THE 1ST RESPONDENT U/S.25 FOR THE YEAR 2016-17 EXHIBIT P3. COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO.13552 OF 2018. W.P.(C) No. 24316/2018 & Conn. Case -48- APPENDIX OF WP(C) 19895/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32080911085/2011-12 DATED 15-5-2018. W.P.(C) No. 24316/2018 & Conn. Case -49- APPENDIX OF WP(C) 21128/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 : COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 7-5-2018. EXHIBIT P2 : COPY OF ORDER IN WPC.NO.14383/18 OF THIS HON'BLE COURT DATED 27-4-2018. W.P.(C) No. 24316/2018 & Conn. Case -50- APPENDIX OF WP(C) 21494/2018 PETITIONER'S/S EXHIBITS: EXT.P1 AOF THE SUMMONS NO.53/15-16 DATED 06.01.2018 ISSUED BY THE 2ND RESPONDENT EXT.P2 AOF THE REPLY DATED 12.02.2018 EXT.P3 AOF THE ORDER NO.CR 53/15-16 DATED 28.02.2018 ISSUED BY THE 2ND RESPONDENT EXT.P4 AOF THE DEMAND NOTICE DATED 28.02.2018 ISSUED BY THE 2ND RESPONDENT EXT.P5 AOF THE REVENUE RECOVERY NOTICE RRC NO.2018/3451/03 DATED 04.06.2018 ISSUED BY THE 3RD RESPONDENT

W.P.(C) No. 24316/2018 & Conn. Case -51- APPENDIX OF WP(C) 21495/2018 PETITIONER'S/S EXHIBITS: EXT.P1 AOF THE ORDER DATED APRIL 23, 2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25 (1) OF THE KVAT ACT.

W.P.(C) No. 24316/2018 & Conn. Case -52- APPENDIX OF WP(C) 22092/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ORDER NO.ISK.I.CR.29/09-10 DATED 18.01.2014 OF I.O SQUAD NO.1 KOTTAYAM EXHIBIT P2 AOF THE PRE-ASSESSMENT NOTICE ISSUED U/S.25(1) OF KVAT ACT 2003 DATED 01.06.2018 EXHIBIT P3OF THE JUDGMENT IN STATE OF PUNJAB & OTHERS V. BHATINDA DISTRICT CO OP.MILK P UNION LTD REPORTED IN (2007) 10 VST 180 SC

W.P.(C) No. 24316/2018 & Conn. Case -53- APPENDIX OF WP(C) 22893/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ORDER OF PENALTY PASSED FOR THE YEAR 2012-13 DATED 12.02.2018. EXHIBIT P1(A) AOF THE DEMAND NOTICE FOR THE YEAR 2012-13 DATED 12.02.2018. EXHIBIT P2OF ORDER IN WRIT PETITION W.P.(C) NO.13930/2018 DATED 13.14.2018. W.P.(C) No. 24316/2018 & Conn. Case -54- APPENDIX OF WP(C) 23491/2018 PETITIONER'S/S EXHIBITS: EXT.P1: COPY OF ANNUAL RETURN FOR THE YEAR 2014-15. EXT.P2: COPY OF PENALTY ORDER DATED 20.02.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 67(1) FOR THE YEAR 2014-15. EXT.P2(A): COPY OF ASSESSMENT ORDER DATED 20.02.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16. EXT.P3: COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018. W.P.(C) No. 24316/2018 & Conn. Case -55- APPENDIX OF WP(C) 23492/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 :OF THE PENALTY ORDER FOR THE YEAR 2013-14 DATED 8-9-2017 PASSED BY THE THIRD RESPONDENT. EXHIBIT P2 :OF THE INTERIM ORDER DATED 4-4-2018 PASSED BY THIS HON'BLE COURT IN WPC.NO.11335 OF 2018. EXHIBIT P2A :OF THE INTERIM ORDER DATED 5-7-2018 PASSED BY THIS HON'BLE COURT IN WPC.NO.22314 OF 2018. W.P.(C) No. 24316/2018 & Conn. Case -56- APPENDIX OF WP(C) 23893/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE FORM NO.17A NOTICE DATED 14.06.2014 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE PENALTY ORDER DATED 21.05.2018 ISSUED BY THE 2ND RESPONDENT.

W.P.(C) No. 24316/2018 & Conn. Case -57- APPENDIX OF WP(C) 23895/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 30.06.2018. EXHIBIT P1(A) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 30.06.2018. EXHIBIT P1(B) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 30.06.2018. EXHIBIT P2 COPY OF ORDER IN WPC NO.14383/18 OF THIS HON'BLE COURT DT.27.04.2018

W.P.(C) No. 24316/2018 & Conn. Case -58- APPENDIX OF WP(C) 24110/2018 PETITIONER'S/S EXHIBITS: EXHIBTP1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBITP2 COPY OF ORDER IN W.P(C) NO.14383/18 OF THIS HON'BLE COURT.

W.P.(C) No. 24316/2018 & Conn. Case -59- APPENDIX OF WP(C) 24120/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 :OF THE ASSESSMENT ORDER DATED 30-6- 2018 FOR THE YEAR 2011-12. EXHIBIT P2 ;OF THE ASSESSMENT ORDER DATED 30-6- 2018 FOR THE YEAR 2012-13 EXHIBIT P3 :OF THE INTERIM ORDER DATED 4-4-2018 IN WPC.NO. 11335/2018 EXHIBIT P4 :OF THE INTERIM ORDER DATED 12-4-2018 IN WPC.NO. 13136/2018. W.P.(C) No. 24316/2018 & Conn. Case -60- APPENDIX OF WP(C) 24212/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32081359094/2013-14 DATED 15/05/2018 FOR THE YEAR 2013 -14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE CONSTITUTIONAL ( 101ST AMENDMENT) ACT 2016. EXHIBIT P3OF THE UNION LIST ( LIST 1) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P4OF THE STATE LIST ( LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P5OF THE NOTIFICATION NO: SO 2986 (E) DATED 16/09/2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P6OF THE INTERIM ORDER ISSUED BY THE HONOURABLE COURT OF KERALA IN WP(C) NO. 11335/18 DATED 04/04/2018. W.P.(C) No. 24316/2018 & Conn. Case -61- APPENDIX OF WP(C) 24491/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1:OF THE KVAT ASSESSMENT ORDER NO.32090226682/11-12 DATED 04.06.2018 OF THE 3RD RESPONDENT ALONG WITH DEMAND NOTICE DATED 4.6.2018. EXHIBIT-P1(A):OF THE KVAT ASSESSMENT ORDER NO.32090226682/12-13 DATED 06.06.2018 OF THE 3RD RESPONDENT ALONG WITH DEMAND NOTICE DATED 6.6.2018. EXHIBIT-P1(B):OF THE KVAT ASSESSMENT ORDER NO.32090226682/13-14 DATED 06.06.2018 OF THE 3RD RESPONDENT ALONG WITH DEMAND NOTICE DATED 6.6.2018. EXHIBIT-P1(C):OF THE KVAT ASSESSMENT ORDER NO.32090226682/14-15 DATED 07.06.2018 OF THE 3RD RESPONDENT ALONG WITH DEMAND NOTICE DATED 7.6.2018. EXHIBIT-P1(D):OF THE KVAT ASSESSMENT ORDER NO.32090226682/15-16 DATED 07.06.2018 OF THE 3RD RESPONDENT ALONG WITH DEMAND NOTICE DATED 7.6.2018. EXHIBIT-P2:OF THE INTERIM ORDER IN W.P.(C) NO.14383/2018-W DATED 27.04.2018.

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.